Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?

Resource Information

The work Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?

Creator

• Mechtler, L
• Spies, K

Subject

• ECJ case law
• exit tax

Language

eng

Summary

In the course of the Tax Amendment Act 2015, the Austrian exit tax system was subjected to significant changes. By this means, the Austrian tax legislator, inter alia, provided for diverging legal consequences depending on the persons affected by the exit tax. A recent decision of the Court of Justice of the European Union, however, gives rise to the question whether such differentiation is in fact required by EU law. Against this background, the authors focus on the potential implications of said case for current Austrian exit tax rules

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 3 ; p. 137-149

Geographic coverage

• European Union
• Europe

Language note

German